Behavioral Drivers of Tax Compliance Among Individual Entrepreneurs
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Tax Compliance, Entrepreneurs, Behavioral, Voluntary Compliance, Taxpayers
Abstract
Tax compliance behavior among individual taxpayers has become an important topic globally, encompassing both economic and socio psychological aspects that influence individuals’ willingness to fulfill tax obligations. Despite growing interest, research on this issue remains scattered and varies across different contexts. This study aims to systematically examine and map global research trends concerning individual tax compliance behavior, identifying key determinants, theoretical frameworks, and empirical indicators used in the literature. A systematic literature review was conducted using data from the Scopus and Web of Science databases, focusing on peer-reviewed publications from 2013 to 2023. An initial set of 123 articles was identified, screened for methodological rigor and relevance, and refined to 28 studies. Bibliometric and citation data were analyzed using Publish or Perish software to identify emerging patterns and conceptual frameworks. The findings show that while the research volume on individual tax compliance remains limited, its thematic coverage is broad and includes multiple national perspectives. Two main theoretical paradigms dominate the field: economically oriented models, focusing on deterrence mechanisms such as audits, penalties, and compliance costs; and socio-psychological frameworks, emphasizing factors like religiosity, mental accounting, perceptions of fairness, and institutional trust. Indicators commonly measure taxpayers’ willingness and ability to comply accurately and punctually with filing obligations. This review contributes to a deeper understanding of the academic discourse on tax compliance behavior and highlights potential directions for future research, particularly in exploring cross-cultural perspectives and the implications of digital taxation systems.
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